{"id":36599,"date":"2023-09-01T17:38:24","date_gmt":"2023-09-01T12:08:24","guid":{"rendered":"https:\/\/itatonline.org\/digest\/harish-sharma-v-ito-2022-215-ttj-267-chdtrib\/"},"modified":"2025-02-17T15:21:20","modified_gmt":"2025-02-17T09:51:20","slug":"harish-sharma-v-ito-2022-215-ttj-267-chdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/harish-sharma-v-ito-2022-215-ttj-267-chdtrib\/","title":{"rendered":"Harish Sharma v. ITO (2022) 215 TTJ 267 \/(2024)113 ITR 229\/(2021) 207 DTR 475    (Chd)(Trib)"},"content":{"rendered":"<p>Held that the asseessee\u00a0\u00a0 explained the nature and source of the\u00a0 amount found recorded in a note book that the entries in the said memo pertained to his business concern, the said amount could not be treated\u00a0 as undisclosed income under\u00a0 S. 68 and the tax liability could not be computed under\u00a0 the provisions of\u00a0 S.\u00a0 115BBE of the Act. (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.115BBE : Tax on specified income-Cash credits-Collection found recorded in notebook pertaining to business-Directed to be treated as business income and not as cash credits [S. 68, 69 69A, 69B] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-36599","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9wj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=36599"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36599\/revisions"}],"predecessor-version":[{"id":51256,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36599\/revisions\/51256"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36599"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}